The following information relates to Kemp plc for the year to 31 March 2016:

Required:
Write up the following accounts for the year to 31 March 2016, being careful to insert the appropriate date for each entry and to bring down the balances as at 31 March 2016:
(i) Ordinary dividends;
(ii) Deferred taxation.

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1 Dividends Proposed final ordinary dividend for the year to 31 March 2015 paid on 31 August 2015 Interim ordinary dividend paid on 31 December 2015 Proposed final ordinary dividend for the year 31 March 2016 to be paid on 31 July 2016 2 Deferred taxation account Credit balance at 1 April 2015 During the year to 31 March 2016 a transfer of £5 million was made from profit and loss to the deferred taxation account. 3 Tax rates Corporation tax 35% Income tax 25% £m 28 12 36 3